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2022-12-31-accounts

St Margaret’s Church: Annual Vestry Meeting 28 May 2023 at 11.30am

The annual meeting of parishioners (also referred to as the annual vestry meeting ) is held yearly in every parish of the Church of England to elect churchwardens and deputies (if any) for the forthcoming year. The meeting must be held by 31 May and is commonly held immediately prior to the annual meeting of the parochial church council. It is the last remnant of the old vestry meeting.

The Annual Vestry Meeting was held after the Morning Service.

Following two weeks’ notice an annual public meeting of parishioners was convened. The meeting was chaired by Revd Ian Harvey (Curate)

Two nominations for the post of Church Warden have been received. Lloyd Lauder and Caroline Adams were both duly elected to the posts.

Annual Parochial Church Meeting (APCM) St Margaret’s Church Whalley Range 28 May 2023 at 11.45am

Minutes

Present: Ian Harvey (Chair), Joan Gem (minutes) John Adams, Caroline Adams, Ethnie Ennis, Debbie Black, Millie Knight, Helen Seeley, Margaret Hancock, June Davies, Rob Chilton (Deanery Support Officer)

Apologies: Lloyd Lauder, Jenny Appleby, Caroline Clegg,

  1. Minutes of last meeting Correction - Item 6. Caroline Clegg resigned as School Governor of St Margaret’s School.

  2. Matters arising – none

  3. Trustee Annual Report 2022 for Charity Commission (No. 252200) Report Read by Chair and unanimously accepted as a true record.

  4. Financial statement for year 2022 for submission to Diocese & Charity Commission. Statement accepted. Rob Chilton offered thanks from Diocese for paying Parish share in full. This is very important and the certificate will be displayed on notice board.

  5. A lot of finance was spent repairing and replacing heaters in the church. VAT rebate for 4 previous years was obtained. New toilets still in the plan for future. John thanked for vigilance in matters of church finance.

Approved unanimously.

5. Election and Confirmation of Officers

Rob Chilton, thanked everyone for continuing to manage church affairs. He gave a short report about future of work with school. Rob also congratulated St Margaret’s Church for their good work during the interregnum, and their continued inclusive ethos.

AOB

Tower update on progress of repairs

Margaret Hancock announced it will be 175 Anniversary Of the Consecration of St Margaret’s Church, Whalley Range 2024 and proposed a plan to invite Bishop Middleton (Or maybe the Bishop of Manchester). All invitations must be made ASAP.

PCC Insurance Inspection 28[th] June 2023 Health and Safety Policy examples needed Risk assessment Policy examples needed

PCC 13[th] August 2023 tbc

Parochial Church Council of St Margaret, Whalley Range Parish Number M04884

Financial Statements for the year ended

31/12/2022

----- Start of picture text -----
Total Total
RECEIPTS (INCOME) Unrestricted Unrestricted Restricted This Year Last Year
Notes Funds Building Funds Use Funds 2022 2021
Voluntary giving 1
Regular giving 2 10,567 - - 10,567 11,116
Collections at services 3 463 - - 463 2,697
All other giving and voluntary receipts 4 12,382 - - 12,382 13,132
Gift Aid recovered 5 - - - - -
Legacies received - - - - 500
Grants 6 2,728 - 830 3,558 -
26,140 - 830 26,970 27,445
Activities for generating funds
Fundraising activities (gross proceeds) 7 453 - - 453 2,594
453 - - 453 2,594
Income from investments
Dividends, interest, income from property etc. 1,261 10 - 1,271 1,220
1,261 10 - 1,271 1,220
Church activities
Fees retained by PCC (weddings, funerals etc.) 48 - - 48 221
Trading activities 8 27,563 - - 27,563 28,753
27,611 - - 27,611 28,974
Other incoming resources
Other 9 574 - - 574 82
574 - - 574 82
TOTAL RECEIPTS IN 56,039 10 830 56,879 60,315
£30,000 Income compared to last year
£25,000
£20,000
£15,000
£10,000
£5,000
£0
Regular giving Collections at All other giving Gift Aid Legacies Grants Fundraising Dividends, Fees retained Trading Other
services and voluntary recovered received activities interest, by PCC activities
receipts (gross income from (weddings,
proceeds) property etc. funerals etc.)
Total Total
Last Year This Year
2021 2022
Other Proportions of income this year Regular giving
1% 19%
Collections at services
1%
Trading activities
48% All other giving and voluntary receipts
22%
Grants
6%
Dividends, interest, income from property etc. Fundraising activities (gross proceeds)
2% 1%
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Page 1 of 7

PCC Accounts 2022 v1.xlsx

Parochial Church Council of St Margaret, Whalley Range Parish Number M04884

Financial Statements for the year ended

31/12/2022

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Total Total
PAYMENTS (EXPENSES) Unrestricted Unrestricted Restricted This Year Last Year
Notes Funds Building Funds Use Funds 2022 2021
Costs of generating funds
Costs of fundraising activities - - - - 3
- - - - 3
Church activities
Mission giving and donations 60 - - 60 420
Diocesan parish share contribution 10 27,366 - - 27,366 23,000
Salaries, wages and honoraria 20 - - 20 40
Clergy and staff expenses - - - - 137
27,446 - - 27,446 23,597
Church expenses
Mission and evangelism costs 22 - - 22 -
Church running expenses (including governance) 11 22,181 - - 22,181 12,529
Church utility bills 12 1,998 - - 1,998 8,849
Costs of trading 13 6,478 - - 6,478 4,425
30,679 - - 30,679 25,803
Major capital expenditure
Major repairs to the church building 14 1,758 - 830 2,588 1,428
Major repairs to church hall 15 440 - - 440 20,790
New building work - - - - -
2,198 - 830 3,028 22,218
Other expenditure
Other - 1 - 1 92
- 1 - 1 92
TOTAL PAYMENTS OUT 60,323 1 830 61,154 71,713
£30,000 Expenses compared to last year
£25,000
£20,000
£15,000
£10,000
£5,000
£0
Costs of Mission giving Diocesan Salaries, wages Clergy and Church Church utility Costs of Major repairs Major repairs Other
There is one unexplained payment from the church bank account in April paid via the NatWest mobile app.fundraising and donations parish share and honoraria staff expenses running bills trading to the church to church hall
activities contribution expenses building
(including
governance)
Total Total
Last Year This Year
2021 2022
Proportions of expenditure this year
Major repairs to the church building
4%
Major repairs to church hall
1%
Costs of trading
11%
Church utility bills Diocesan parish share contribution
3% 45%
Church running expenses
(including governance)
36%
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Page 2 of 7

PCC Accounts 2022 v1.xlsx

Parochial Church Council of St Margaret, Whalley Range

Parish Number M04884

Financial Statements for the year ended 31/12/2022

----- Start of picture text -----
Total Total
SUMMARY (WHAT WE HAVE LEFT) Unrestricted Unrestricted Restricted This Year Last Year
Notes Funds Building Funds Use Funds 2022 2021
SUMMARY OF RECEIPTS AND PAYMENTS
Total Receipts 56,039 10 830 56,879 60,315
Total Payments 60,323 1 830 61,154 71,713
Excess of Receipts over Payments (4,284) 9 - (4,275) (11,398)
Transfers between funds 16 3,366 (3,366) - - -
NET MOVEMENT IN FUNDS (918) (3,357) - (4,275) (11,398)
Cash & Bank balances at 1st January 7,970 6,387 - 14,357 25,755
CASH & BANK BALANCES AT 31ST DECEMBER 7,052 3,030 - 10,082 14,357
SUMMARY OF ASSETS & LIABILITIES
Cash and Bank funds
Bank main current account 7,003 - - 7,003 7,785
Bank building reserve account - 3,030 - 3,030 6,387
Petty cash 49 - - 49 185
Cash & Bank totals 7,052 3,030 - 10,082 14,357
Other Monetary assets
Overpayment of council tax Aug 2020 - Dec 2022 11 & 17 3,312 - - 3,312 -
Contribution to water bills for The Rectory 12 801 - - 801 -
E.ON Next electricity account credit 724 - - 724 -
Gift Aid, GASDS, VAT and other tax recoverable 18 - - - - -
4,837 - - 4,837 -
Investment assets
CBF Investment Fund shares at market value 19 42,579 - - 42,579 47,990
TOTAL ASSETS 54,468 3,030 - 57,498 62,346
Liabilities
Water-Plus outstanding debit 1,170 - - 1,170 -
E.ON Next gas account outstanding debit 346 - - 346 -
Hydra-Fire fire extinguisher service invoice 83 - - 83 138
Other outstanding invoices - - - - 5,133
1,599 - - 1,599 5,271
TOTAL ASSETS LESS LIABILITIES 52,869 3,030 - 55,899 52,075
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THANKS

As always many thanks to all those who have donated their time and other gifts in working for St Margarets. Although these cannot always be quantified within the Financial Statements, please be assured that they are all highly valued.

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PCC Assets Bank main current account Bank building
12% reserve account
5%
Overpayment of council tax Aug
2020 - Dec 2022
6%
CBF Investment Fund shares at
market value Contribution to water bills for The
74% Rectory
2%
E.ON Next electricity account credit
1%
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Page 3 of 7

PCC Accounts 2022 v1.xlsx

Parochial Church Council of St Margaret, Whalley Range Parish Number M04884 Financial Statements for the year ended 31/12/2022

NOTES

https://www.parishresources.org.uk/wp-content/uploads/PCC-Accountability-5th-Edition.pdf

Regular giving
Standing order
Regular giving by cash in envelopes
Regular giving by cheque
Bank transfer
Amount
No. of givers
Avg per giver per week
6,019
£
12
2,684
£
17
1,270
£
4
594
£
2
10,567
£
30
6.77
£
(down from £7.13 in 2021)
Collections at services
Church collection in plate
Tea & biscuits donation
Amount
212
£
251
£
463
£
All other giving and voluntary receipts
Ethiopian Church
St Margaret's Centre
Yoga
Open Voice Choir
Drummers
AA
Concerts
CoMA
Donations box
Coffee mornings
Amos Trust
Anonymous
Climate Action group
Amount
4,252
£
this is £2,000 more than in 2021
2,000
£
to help pay the diocesan parish share contribution
1,693
£
double the amount in 2021
1,525
£
£1,200 more than in 2021
640
£
increased
878
£
increased
367
£
decreased
340
£
increased
179
£
new
343
£
decreased
100
£
new
40
£
25
£
12,382
£
Grants
Listed Places of Worship
Manchester Diocese
National Churches Trust
Amount
1,478
£
for VAT recovery
1,250
£
towards energy bills
830
£
towards the spire inspection and repair
3,558
£

Page 4 of 7

PCC Accounts 2022 v1.xlsx

Parochial Church Council of St Margaret, Whalley Range Parish Number M04884 Financial Statements for the year ended 31/12/2022

NOTES Continued

Fundraising activities (gross proceeds) Amount Fayres £ 405 Easyfundraising shopping £ 48 £ 453

Trading activities Amount Honeybear Nursery £ 27,238 £1,000 less than in 2021 Hire of church £ 325 £ 27,563

Other Amount Refund from EON of VAT on gas bills £ 559 Refund from stationery order £ 15 £ 574

Church running expenses
Gas heater maintenance
Church insurance
Rectory council tax
Churchyard
Security
Pigeon & pest control
Roof maintenance
Consumable items for services
Electric heaters
Equipment
Other
12a
Utility Bills
Gas
Electricity
Water
Amount
11,028
£
includes 4 replacement heaters
3,866
£
church building only
2,281
£
see note 17
1,460
£
1,432
£
828
£
490
£
382
£
294
£
70
£
50
£
22,181
£
Church utility
bills
Honeybear
utility bills
Total utility
bills
633
£
2,534
£
3,167
£
3-year fixed plan to April 2024
363
£
1,452
£
1,815
£
2-year fixed plan to July 2023
1,002
£
1,001
£
2,003
£
1,998
£
4,987
£
6,985
£

Page 5 of 7

PCC Accounts 2022 v1.xlsx

Parochial Church Council of St Margaret, Whalley Range Parish Number M04884 Financial Statements for the year ended 31/12/2022

NOTES Continued

A proportion of the costs are allocated to Honeybear Nursery and used to determine their monthly payments in the following year. Within the accounts we have allocated 80% of the energy bills and 50% of the water bills to Honeybears as the Costs of Trading (see note 13). Other energy bills for the church hall, excluding the storage heaters, are paid direct by Honeybears and do not go through the PCC accounts.

We have proposed that 40% of the water bills should be allocated to The Rectory until a separate meter can be installed. This would be paid to us in 2023 and is recorded in the accounts as a Monetary Asset.

----- Start of picture text -----
Costs of trading Amount
Honeybears utility bills £ 4,987
Hall insurance £ 1,491
£ 6,478
----- End of picture text -----

Major repairs to the church building Amount Spire £ 1,992 partly covered by a grant (see note 6) Toilet £ 596 £ 2,588

17

We have requested a refund from Manchester City Council for estimated overpayment of council tax on The Rectory following the departure of The Boulters in 2020 and 2021. This includes the overpayment made in 2022 (see note 11 above).

Years for which we could claim
2022
2021
2020
2019
Est. Gift Aid
GASDS
VAT
2,430
£
569
£
1,703
£
2,624
£
185
£
-
£
1,751
£
-
£
-
£
1,400
£
-
£
-
£
8,205
£
754
£
1,703
£
Account number
124001088S
124001147S
124001686D
Valuation as at 31/12/2022
22,318
£
20,047
£
214
£
42,579
£

Page 6 of 7

PCC Accounts 2022 v1.xlsx

Parochial Church Council of St Margaret, Whalley Range Parish Number M04884 Energy Carbon Footprint for year ending 31/12/2022

----- Start of picture text -----
This Year Last Year
CARBON FOOTPRINT REPORT
Note 2022 2021 Units
SCOPE 1 Direct emissions (gas burned) Gas
Includes heating of the church for ALL users
Gas meter reading (data collector) 1st Jan 2023 a 7,782 100 cubic feet
Gas meter reading (estimated) 1st Jan 2022 b 5,299 100 cubic feet
Consumption in church building c = a-b 2,483 100 cubic feet
Scope 1 energy consumption d 79,844 kWh
Total Scope 1 CO2 equivalent emissions e 16.4 Tonnes CO2e
SCOPE 2 Indirect emissions (energy purchased) Electricity
Day meter reading (estimated) 1st Nov 2022 f 53,863 kWh
Day meter reading (estimated) 1st Nov 2021 g 48,226 kWh
Consumption in church building h = f-g 5,637 kWh
Off-peak meter reading (estimated) 1st Nov 2022 i 106,986 kWh
Off-peak meter reading (estimated) 1st Nov 2021 j 101,057 kWh
Consumption in church hall (storage heaters only) k = i-j 5,929 kWh
Scope 2 energy consumption l = h+k 11,566 kWh
Total Scope 2 CO2 equivalent emissions m 3.0 Tonnes CO2e
SCOPE 3 Indirect value chain emissions
Not estimated or reported, but would include:
Day time energy use from Honeybears in the hall
Car fuel travelling to/from church and Honeybears
Upstream emissions of products/services purchased
CARBON FOOTPRINT
Net CO2 equivalent emissions (scope 1 and scope 2) n = e+m 19.4 22.0 Tonnes CO2e
BUILDING AREA AND USAGE DETAILS
Area of building Church 512 square metres
Usual Sunday attendance (including Ethiopean church) 30 persons
Usual Weekday attendance (including Honeybears) 10 persons
Other church users in a typical week 30 persons
Number of hours church is open in an average week 60 hours
Area of building Hall 146 square metres
Usual Weekday attendance (Honeybears) 20 persons
Number of hours hall is open in an average week 50 hours
EFFICIENCY RATING .9 from the Church of England
Church usage adjusted percentile band .8 <== 10-20% Energy Footprint Tool
.7
.6 Conclusion
Despite being one of the least
.5
efficient churches for energy, St
.4 Margaret's is better than most
.3 when our high building usage
.2 and opening hours are taken
into account.
Emissions per square metre adjusted percentile band .1 <== 80-90%
Net CO2 percentile relative to other CofE churches . <== 90%+
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Page 7 of 7

PCC Accounts 2022 v1.xlsx

Accounts for the Parish of St Margaret’s, Whalley Range, Manchester in the Deanery of Hulme.

To whom it may concern:

In my capacity as the Independent Examiner, I have examined the Financial Accounts for the Year January 2022 to December 2022, in accordance with Church Accounting Regulations 1997 (Part) and Regulations made under Part V1 of the Charities Act 1993. I have found all matters to be satisfactory and in accordance with the necessary Regulations.

Signed Mrs Angela Bailey

Address 17 Wardle Fold Wardle Village Rochdale OL12 9NF

Date 5/7/2023